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5 results for “condonation of delay”+ Section 144C(13)clear

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Key Topics

Section 80P(2)(d)9Section 1487Section 148A7Section 80P6Section 143(3)4Deduction3Disallowance3Section 92C2Transfer Pricing

ANANDA GORAKHANATH PAWAR,SATARA vs. ASSESSING OFFICER, WARD 3, SATARA, SATARA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1796/PUN/2025[2018-19]Status: DisposedITAT Pune28 Aug 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1796/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Ananda Gorakhanath Pawar, Vs. Ito, Ward-3, Satara. At Post Ambawade, Khatav, Satara- 415506. Pan : Blhpp6081R Appellant Respondent Assessee By Shri R. C. Doshi : Revenue By : Shri Milind Debaje Date Of Hearing : 28.08.2025 Date Of Pronouncement : 28.08.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 30.06.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2018-19. 2. The Appellant Has Filed The Following Grounds Of Appeal :- “1. The Learned Cit Has Erred Both On Facts & In Law In Dismissing The Appeal Of The Appellant By Refusing To Condone The Delay Of 26 Days On Grounds Of Period Of Limitation, Notwithstanding The Fact That Appellant Has Submitted The Application & Explained The Reasons For Delay.

For Respondent: Shri Milind Debaje
Section 143(2)Section 144BSection 147Section 148Section 148ASection 151A
2
Comparables/TP2
Section 184A
Section 4

13 March 2023 as requested by learned AO in his notices under section 4 142(1) dated 28 February 2023 and under section 143(2) dated 09 March 2023. However, learned AO did not provide any show cause notice to the Appellant as to why the above-mentioned additions / disallowances should not be made. In this regard, the Appellant would

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE vs. M/S. BILCARE LIMITED, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 273/PUN/2021[2016-17]Status: DisposedITAT Pune31 May 2023AY 2016-17

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Naveen Gupta
Section 92C

144C(3) dated 30.01.2020 after making the addition on account of TP adjustment of Rs.22,76,78,495/-, addition on account of commission expenditure of Rs.16,03,019/- and addition on account of difference in returned loss as per original C.O. No.14/PUN/2021 return of income filed by the assessee company on 28.11.2016. Accordingly, the Assessing Officer assessed total loss

M/S. BILCARE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2), PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 334/PUN/2021[2016-17]Status: DisposedITAT Pune31 May 2023AY 2016-17

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.273/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 Dcit, Central Circle-2(2), Vs. M/S. Bilcare Limited, Pune. 601, Icc Trade Tower, Pune- 411016. Pan : Aabcb2242F Appellant Respondent आयकर अपीऱ सं. / Ita No.334/Pun/2021 निर्धारण वर्ा / Assessment Year: 2016-17 M/S. Bilcare Limited, Vs. Dcit, Central Circle- 6Th Floor, B Wing, Icc 2(2), Pune. Trade Tower, Senapati Bapat Road, Pune- 411006. Pan : Aabcb2242F Appellant Respondent

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Naveen Gupta
Section 92C

144C(3) dated 30.01.2020 after making the addition on account of TP adjustment of Rs.22,76,78,495/-, addition on account of commission expenditure of Rs.16,03,019/- and addition on account of difference in returned loss as per original C.O. No.14/PUN/2021 return of income filed by the assessee company on 28.11.2016. Accordingly, the Assessing Officer assessed total loss

AHMEDNAGAR ZILHA PARISHAD SERVANT'S CO-OP CREDIT SOCIETY LTD,AHMEDNAGAR vs. INCOME TAX OFFICER, WARD-1, AHMEDNAGAR, AHMEDNAGAR

Appeal is partly allowed in above terms

ITA 1101/PUN/2023[2018-19]Status: DisposedITAT Pune27 Dec 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Gd Padmahshali

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Ramnath P Murkunde
Section 143(3)Section 263Section 80PSection 80P(2)(d)

144C of the Income Tax Act, 1961 (in short “the Act”). Heard both the parties. Case file perused. 2. The assessee pleads the following substantive grounds in the instant appeal : 2 ITA.No.1101/PUN./2023 3. It emerges that the assessee’s first and foremost substantive ground seeks to reverse both the learned lower authorities action denying it sec.80P deduction representing

THE INCOME TAX OFFICER, WARD-2, AHMEDNAGAR vs. KRUSHI VIDNYAN PRADHYAPAK SAHAKARI PAT SANSTHA MARYADIT, AHMEDNAGAR

Appeal is dismissed in above terms

ITA 701/PUN/2023[2020-21]Status: DisposedITAT Pune28 Sept 2023AY 2020-21

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: CA Devendra A. PatilFor Respondent: Shri Ramnath P Murkunde
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

144C of the Income Tax Act, 1961 (in short “the Act”). Heard both the parties. Case file perused. 2. The Revenue raises the following substantive grounds in the instant appeal : 2 I.T.A.No.701/PUN./2023 1. “On the facts and the circumstances of the case and in law, the Ld.CIT(A) erred in holding that the assessee society was eligible